# Arkansas: benefit corporation guide
Reviewed 2026-10-11 · Compared form: Benefit corporation

Educational guide to selected statutes and agency guidance, not every court decision or a company-specific legal/tax opinion.

Balanced score: 67 / 100

## Comparison baseline
A small, active, private stock C corporation, after its first tax year, using the lowest capital/receipts/share-count tier, no taxable income or taxable alternative-minimum base, and ordinary online filings where available. It operates in the state being compared. Yearly costs include registry reports and the identified minimum state tax/license charge; multi-year charges are annualized. Variable income, receipts, sales, payroll and local taxes, agents and one-time formation costs are additional.

## Benefit company option
Usual rule: The usual benefit-corporation model is a for-profit stock company with a public-benefit purpose. Washington uses a related social-purpose form; eight states have no identified dedicated for-profit benefit form.

This state: General public benefit is mandatory; a specific benefit may be added without replacing the general purpose.

Why it differs: Arkansas offers Benefit corporation.

### Benefit company option
Score: 20
Arkansas offers Benefit corporation. The benefit option receives the full form credit.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-201](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

## Personal protections
Usual rule: The common starting point is a director protection clause that must be added to the charter. Many states do not extend that ordinary clause to officers. Exceptions, eligible people and covered claims differ.

This state: Articles may eliminate or limit directors’ personal liability to the corporation or stockholders for monetary fiduciary-duty damages. Officers are outside this charter authorization. Exceptions preserve loyalty breaches, bad faith, intentional misconduct, knowing law violations, unlawful distributions, improper personal benefit, and any third-party liability. Protection starts when the charter clause takes effect; earlier acts remain exposed. Benefit-specific rule: Company cannot owe monetary damages under benefit chapter for benefit failure. Directors and officers have benefit-failure monetary protection and protection for compliant acts; special benefit director exceptions include self-dealing, willful misconduct and knowing law violations.

Why it differs: Arkansas keeps this ordinary shield limited to directors; the charter must elect the ordinary protection. Independent benefit director is optional. Arkansas expressly excludes all third-party liability from this ordinary director charter protection.

### Protection for board members
Score: 6
Arkansas has an identified director monetary-protection provision in the compared scope, which earns this credit. Articles may eliminate or limit directors’ personal liability to the corporation or stockholders for monetary fiduciary-duty damages. Officers are outside this charter authorization. Exceptions preserve loyalty breaches, bad faith, intentional misconduct, knowing law violations, unlawful distributions, improper personal benefit, and any third-party liability. Protection starts when the charter clause takes effect; earlier acts remain exposed.
- [Act 958 of 1987, §64-202(B)(3), PDF page 8; codified Ark. Code §4-27-202(b)(3)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=1987%2FR&file=958.pdf&path=%2FACTS%2F1987%2FPublic%2F)
- [Act 638 of 2007, §6, PDF pages 18–19: amendment only to §4-27-202(a)](https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2007%2FPublic%2FACT638.pdf)
- [Act 108 of 2019, §1, PDF page 1: added only §4-27-202(d)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2019%2F2019R&file=108.pdf&path=%2FACTS%2F2019R%2FPublic%2F)
- [Official 2025 regular-session Title 4 amendment index: no §4-27-202 amendment; only §4-27-140(17) in Chapter 27](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2025R)
- [Official 2026 fiscal-session Title 4 amendment index: no amended code in Title 4](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2026F)

### Protection for company officers
Score: 0
Arkansas does not extend the scored ordinary charter shield to officers acting only as officers, so no officer credit is awarded. Separate indemnification or insurance may still matter.
- [Act 958 of 1987, §64-202(B)(3), PDF page 8; codified Ark. Code §4-27-202(b)(3)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=1987%2FR&file=958.pdf&path=%2FACTS%2F1987%2FPublic%2F)
- [Act 638 of 2007, §6, PDF pages 18–19: amendment only to §4-27-202(a)](https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2007%2FPublic%2FACT638.pdf)
- [Act 108 of 2019, §1, PDF page 1: added only §4-27-202(d)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2019%2F2019R&file=108.pdf&path=%2FACTS%2F2019R%2FPublic%2F)
- [Official 2025 regular-session Title 4 amendment index: no §4-27-202 amendment; only §4-27-140(17) in Chapter 27](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2025R)
- [Official 2026 fiscal-session Title 4 amendment index: no amended code in Title 4](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2026F)

### Protection without extra setup
Score: 0
Arkansas requires an elected charter provision for the scored ordinary protection; it gets no automatic-coverage credit. The clause must actually be put in the charter to help.
- [Act 958 of 1987, §64-202(B)(3), PDF page 8; codified Ark. Code §4-27-202(b)(3)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=1987%2FR&file=958.pdf&path=%2FACTS%2F1987%2FPublic%2F)
- [Act 638 of 2007, §6, PDF pages 18–19: amendment only to §4-27-202(a)](https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2007%2FPublic%2FACT638.pdf)
- [Act 108 of 2019, §1, PDF page 1: added only §4-27-202(d)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2019%2F2019R&file=108.pdf&path=%2FACTS%2F2019R%2FPublic%2F)
- [Official 2025 regular-session Title 4 amendment index: no §4-27-202 amendment; only §4-27-140(17) in Chapter 27](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2025R)
- [Official 2026 fiscal-session Title 4 amendment index: no amended code in Title 4](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2026F)

### Protection when a benefit goal is missed
Score: 2
Arkansas earns the benefit-specific credit for company. Company cannot owe monetary damages under benefit chapter for benefit failure. Directors and officers have benefit-failure monetary protection and protection for compliant acts; special benefit director exceptions include self-dealing, willful misconduct and knowing law violations.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(c); 4-36-302(g); 4-36-303(c); 4-36-305(b)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Board protection for benefit work
Score: 4
Arkansas earns the benefit-specific credit for directors. Company cannot owe monetary damages under benefit chapter for benefit failure. Directors and officers have benefit-failure monetary protection and protection for compliant acts; special benefit director exceptions include self-dealing, willful misconduct and knowing law violations.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(c); 4-36-302(g); 4-36-303(c); 4-36-305(b)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Officer protection for benefit work
Score: 4
Arkansas earns the benefit-specific credit for officers. Company cannot owe monetary damages under benefit chapter for benefit failure. Directors and officers have benefit-failure monetary protection and protection for compliant acts; special benefit director exceptions include self-dealing, willful misconduct and knowing law violations.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(c); 4-36-302(g); 4-36-303(c); 4-36-305(b)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

## Less paperwork
Usual rule: The most common benefit model requires an annual report using an outside assessment framework, without a separate state benefit-report filing. An outside framework does not necessarily mean paying for certification.

This state: Annual report goes to shareholders before franchise-tax due date or with annual financial report, is published on public website (all reports; latest free copy if no website), and concurrently filed with Secretary of State; specified compensation/proprietary information may be removed. Assessment rule: Annual social/environmental assessment must use a third-party standard. Assessment need not be performed, audited or certified by the standard provider.

Why it differs: Arkansas: Annual; Required outside framework; state benefit-report filing. No additional scored benefit-director/report-approval step applies to this private-company scope.

### How often reports are needed
Score: 5
Arkansas: Annual. An annual report gets less ease-of-operation credit than a biennial report or no mandatory report because it must be prepared more often.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(b)-(e)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Choice of impact framework
Score: 3
Arkansas: Required. Using an outside framework reduces flexibility credit but earns transparency credit.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(a)(2)(B)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(a)(2)(B)(ii)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Extra reports sent to the state
Score: 0
Arkansas: State benefit-report filing. The extra filing removes the no-extra-filing credit; ordinary corporate reports are separate.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(b)-(e)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Extra board or approval steps
Score: 3
Arkansas has no additional scored benefit-director/report-approval step for this private-company scope, so it earns the ease-of-operation credit. Public-company rules and other duties may differ.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(a); 4-36-302](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(b)-(e)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

## Yearly state costs and taxes
Usual rule: There is no uniform state charge. Compare the recurring report fee together with the minimum state tax or license charge for the stated small-company scenario. A low income-tax rate alone does not show this cost.

This state: Registry reporting: $70 per year on an annualized basis. Minimum tax/license used here: $150. Small active domestic stock C corporation operating in Arkansas, no Arkansas taxable profit, and Arkansas-attributed capital stock of $50,000 or less: the $150 franchise minimum applies. Tax only, excluding report and local/industry fees.

Why it differs: Arkansas has a compared recurring floor of $220 per year, including $150 in identified minimum tax/license charges.

### Yearly filings plus minimum state taxes
Score: 6
Arkansas has a compared recurring floor of $220 per year, including $150 in identified minimum tax/license charges. Small active domestic stock C corporation operating in Arkansas, no Arkansas taxable profit, and Arkansas-attributed capital stock of $50,000 or less: the $150 franchise minimum applies. Tax only, excluding report and local/industry fees. Lower recurring floors earn more cost credit. Profit/receipts-based taxes and local charges are additional; this is not the whole tax bill.
- [Franchise tax forms and instructions](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(e)(3)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Stock corporation annual franchise tax](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)
- [Arkansas DFA: 2025 C Corporation Income Tax Instructions, 2024-forward rates and 2026 sourcing/nexus changes](https://www.dfa.arkansas.gov/wp-content/uploads/CorporationIncomeTaxInstructions_2025.pdf)
- [Arkansas Secretary of State: 2026 stock-corporation franchise report and calculation](https://www.sos.arkansas.gov/uploads/bcs/Corp1_FT_2026.pdf)
- [Arkansas Secretary of State: annual franchise tax applicability and current forms](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)

## Becoming a benefit company and changing back
Usual rule: Two-thirds approval is the common benefit-status gate. Some states use ordinary amendment votes, some demand more, and class-by-class voting can give even a small share class a veto.

This state: Becoming a benefit company: 2/3 each class/series. Entry, exit and covered fundamental transactions require 2/3 of each class/series, including otherwise nonvoting shares. Nonordinary sale of all/substantially all assets also requires minimum vote. Changing back: 2/3 each class/series

Why it differs: Arkansas entry uses 2/3 each class/series; exit uses 2/3 each class/series. Easier entry helps adoption. Easier exit also scores higher here, although a mission-preservation priority may favor a harder exit.

### Ease of becoming a benefit company
Score: 6
Arkansas: becoming a benefit company requires 2/3 each class/series. Ordinary votes receive more ease-of-change credit than two-thirds; three-quarters, 90% and unanimous gates receive less. Class votes, notice, appraisal and any higher charter requirements remain.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-103; 4-36-105; 4-36-106](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Ease of changing status later
Score: 6
Arkansas: changing back requires 2/3 each class/series. Ordinary votes receive more ease-of-change credit than two-thirds; three-quarters, 90% and unanimous gates receive less. Class votes, notice, appraisal and any higher charter requirements remain.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-103; 4-36-105; 4-36-106](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

## Public transparency
Usual rule: Annual reporting, public access, an outside assessment framework and a mandatory mission duty are common. Stronger disclosure can help people check promises while adding work or exposing owner information.

This state: Directors must consider the listed shareholders, workforce, customers, communities, environment, long-term interests and benefit purposes; priority may be set in articles. Benefit director is optional and ordinarily independent. Disclosure: Annual report goes to shareholders before franchise-tax due date or with annual financial report, is published on public website (all reports; latest free copy if no website), and concurrently filed with Secretary of State; specified compensation/proprietary information may be removed. Enforcement: Corporation directly; derivatively any shareholder, director, 5% parent-equity holders, or charter/bylaw designees. No minimum corporation-share percentage for its own shareholder.

Why it differs: Arkansas requires public access to the report. Separate $70 state benefit-report filing fee. Any shareholder can bring a benefit derivative claim; no 2% floor.

### Reports the public can read
Score: 8
Arkansas requires report access for people outside the company, so it earns public-access credit. Annual report goes to shareholders before franchise-tax due date or with annual financial report, is published on public website (all reports; latest free copy if no website), and concurrently filed with Secretary of State; specified compensation/proprietary information may be removed.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(b)-(e)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### Regular updates on progress
Score: 6
Arkansas: Annual. Annual updates earn more transparency credit than biennial updates; no mandated report earns none.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(b)-(e)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### An outside impact framework
Score: 3
Arkansas: Required. Using an outside framework reduces flexibility credit but earns transparency credit.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(a)(2)(B)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(a)(2)(B)(ii)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

### A duty to consider the mission
Score: 3
Arkansas makes a mission duty mandatory, so it earns this credit. Directors must consider the listed shareholders, workforce, customers, communities, environment, long-term interests and benefit purposes; priority may be set in articles. Benefit director is optional and ordinarily independent.
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(a); 4-36-302](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)

## State taxes
For tax years beginning on or after January 1, 2024, ordinary C-corporation income tax has marginal rates of 1% on the first $3,000, 2% on the next $3,000, 3% on the next $5,000, and 4.3% above $11,000 of Arkansas taxable income. The official table gives $240 plus 4.3% of income above $11,000.
The annual stock-corporation franchise tax is 0.3% of issued and outstanding capital stock attributed to Arkansas using the property ratio, with a $150 minimum. No-par shares are assigned $25 per share for this calculation. All registered for-profit corporations owe the tax; it continues until dissolution, withdrawal, or merger, including while revoked. The $300 nonstock-corporation rule is outside this stock-corporation scope.
Incorporation does not substitute for measuring taxable income and multistate activity. Arkansas generally uses single-sales-factor apportionment. Act 719 changes services/intangibles to market sourcing and adds a $250,000 receipts economic-nexus threshold for nonresident corporations without physical presence for tax years beginning in 2026. Sales/use, employment, property, and other states' nexus obligations are separate.

## Full reviewed legal topics

### purpose
General public benefit is mandatory; a specific benefit may be added without replacing the general purpose.

### board
Directors must consider the listed shareholders, workforce, customers, communities, environment, long-term interests and benefit purposes; priority may be set in articles. Benefit director is optional and ordinarily independent.

### standard
Annual social/environmental assessment must use a third-party standard. Assessment need not be performed, audited or certified by the standard provider.

### certification
Assessment need not be performed, audited or certified by the standard provider.

### report
Annual report goes to shareholders before franchise-tax due date or with annual financial report, is published on public website (all reports; latest free copy if no website), and concurrently filed with Secretary of State; specified compensation/proprietary information may be removed.

### enforcement
Corporation directly; derivatively any shareholder, director, 5% parent-equity holders, or charter/bylaw designees. No minimum corporation-share percentage for its own shareholder.

### benefitLiability
Company cannot owe monetary damages under benefit chapter for benefit failure. Directors and officers have benefit-failure monetary protection and protection for compliant acts; special benefit director exceptions include self-dealing, willful misconduct and knowing law violations.

### ordinaryExculpation
Articles may eliminate or limit directors’ personal liability to the corporation or stockholders for monetary fiduciary-duty damages. Officers are outside this charter authorization. Exceptions preserve loyalty breaches, bad faith, intentional misconduct, knowing law violations, unlawful distributions, improper personal benefit, and any third-party liability. Protection starts when the charter clause takes effect; earlier acts remain exposed.

### statusChange
Entry, exit and covered fundamental transactions require 2/3 of each class/series, including otherwise nonvoting shares. Nonordinary sale of all/substantially all assets also requires minimum vote.

## Costs and conditions

### regularReport
The annual corporation franchise-tax report is filed with the franchise tax; there is no separately listed original annual report charge. Minimum franchise tax is $150 below, counted once. Optional online payment processing charges and late penalties are separate.

### benefitReport
Separate annual benefit-report state filing fee is $70 in enacted statute.

### minimumTax
Minimum annual franchise tax for a stock corporation is $150; tax may increase with taxable capital. Nonstock corporation amount differs.

## Conversion route
Existing domestic stock corporation: use the statute’s charter/articles election process and its board, shareholder, class and notice requirements.
Entry, exit and covered fundamental transactions require 2/3 of each class/series, including otherwise nonvoting shares. Nonordinary sale of all/substantially all assets also requires minimum vote.

## Important distinctions
- Separate $70 state benefit-report filing fee.
- Any shareholder can bring a benefit derivative claim; no 2% floor.
- Independent benefit director is optional.
- Arkansas expressly excludes all third-party liability from this ordinary director charter protection.

## Source qualifications
Benefit provisions read in enacted Act 1388 (2013), with current SOS January 2025 benefit corporation articles confirming availability. Ordinary clause verified in official Act 958 (1987), 2007/2019 amendment texts and official legislative amendment indexes through the 2026 fiscal session.

## All reviewed official/primary links
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-201](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(a); 4-36-302](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(a)(2)(B)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(a)(2)(B)(ii)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(b)-(e)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-305(c)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-301(c); 4-36-302(g); 4-36-303(c); 4-36-305(b)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Act 958 of 1987, §64-202(B)(3), PDF page 8; codified Ark. Code §4-27-202(b)(3)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=1987%2FR&file=958.pdf&path=%2FACTS%2F1987%2FPublic%2F)
- [Act 638 of 2007, §6, PDF pages 18–19: amendment only to §4-27-202(a)](https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2007%2FPublic%2FACT638.pdf)
- [Act 108 of 2019, §1, PDF page 1: added only §4-27-202(d)](https://arkleg.state.ar.us/Acts/FTPDocument?ddBienniumSession=2019%2F2019R&file=108.pdf&path=%2FACTS%2F2019R%2FPublic%2F)
- [Official 2025 regular-session Title 4 amendment index: no §4-27-202 amendment; only §4-27-140(17) in Chapter 27](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2025R)
- [Official 2026 fiscal-session Title 4 amendment index: no amended code in Title 4](https://arkleg.state.ar.us/Acts/CodeSection?section=4&ddBienniumSession=2025%2F2026F)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-103; 4-36-105; 4-36-106](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Franchise tax forms and instructions](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)
- [Arkansas Act 1388 of 2013 / Ark. Code 4-36-401(e)(3)](https://arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2013/Public/ACT1388.pdf)
- [Stock corporation annual franchise tax](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)
- [Arkansas DFA: 2025 C Corporation Income Tax Instructions, 2024-forward rates and 2026 sourcing/nexus changes](https://www.dfa.arkansas.gov/wp-content/uploads/CorporationIncomeTaxInstructions_2025.pdf)
- [Arkansas Secretary of State: 2026 stock-corporation franchise report and calculation](https://www.sos.arkansas.gov/uploads/bcs/Corp1_FT_2026.pdf)
- [Arkansas Secretary of State: annual franchise tax applicability and current forms](https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/)